RUJATEC: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
RUJATEC
Largest movements
- Receivables within one year +€20,541
up €20,541 (+32.2%), from €63,820 to €84,361
of which Other amounts receivable: +€10,816
- Stocks and contracts +€20,090
up €20,090 (+122%), from €16,503 to €36,593
- Cash -€12,382
down €12,382 (-51.8%), from €23,912 to €11,530
mainly Investment in fixed assets (net) (-€23,293) and Receivables within one year (-€20,541)
- Tangible fixed assets -€5,812
down €5,812 (-5.6%), from €104,378 to €98,565
of which Other tangible fixed assets: -€3,582
- Trade debts +€27,609
up €27,609 (+80.4%), from €34,338 to €61,947
- Tax, wage and social debts +€9,587
up €9,587 (+94.0%), from €10,198 to €19,785
of which Taxes: +€7,007
- Debts after one year -€8,355
down €8,355 (-28.2%), from €29,640 to €21,285
- Profit (loss) carried forward -€4,847
down €4,847 (-195%), from -€2,484 to -€7,331
- Staff costs +€48,118
up €48,118 (+227%), from €21,202 to €69,320
- Gross operating margin +€47,986
up €47,986 (+84.0%), from €57,143 to €105,129
- Depreciation +€2,816
up €2,816 (+10.7%), from €26,290 to €29,106
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,756 | €232,499 | +€22,743 | +10.8% |
| Fixed assets | 21/28 | €104,378 | €98,565 | -€5,812 | -5.6% |
| Tangible fixed assets | 22/27 | €104,378 | €98,565 | -€5,812 | -5.6% |
| Land and buildings | 22 | €1,209 | €1,136 | -€73 | -6.0% |
| Plant, machinery and equipment | 23 | €19,723 | €17,847 | -€1,876 | -9.5% |
| Furniture and vehicles | 24 | €69,216 | €68,935 | -€281 | -0.4% |
| Other tangible fixed assets | 26 | €14,229 | €10,647 | -€3,582 | -25.2% |
| Current assets | 29/58 | €105,378 | €133,933 | +€28,555 | +27.1% |
| Stocks and contracts in progress | 3 | €16,503 | €36,593 | +€20,090 | +122% |
| Stocks | 30/36 | €16,503 | €36,593 | +€20,090 | +122% |
| Amounts receivable within one year | 40/41 | €63,820 | €84,361 | +€20,541 | +32.2% |
| Trade receivables | 40 | €63,501 | €73,225 | +€9,724 | +15.3% |
| Other amounts receivable | 41 | €320 | €11,136 | +€10,816 | +3,383% |
| Cash at bank and in hand | 54/58 | €23,912 | €11,530 | -€12,382 | -51.8% |
| Deferred charges and accrued income | 490/1 | €1,143 | €1,449 | +€306 | +26.8% |
| Total equity and liabilities | 10/49 | €209,756 | €232,499 | +€22,743 | +10.8% |
| Equity | 10/15 | €7,600 | €2,752 | -€4,847 | -63.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,084 | €9,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,296 | €6,296 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,296 | €6,296 | = | 0.0% |
| Distributable reserves | 133 | €2,788 | €2,788 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,484 | -€7,331 | -€4,847 | -195% |
| Amounts payable | 17/49 | €202,156 | €229,746 | +€27,590 | +13.6% |
| Amounts payable after more than one year | 17 | €29,640 | €21,285 | -€8,355 | -28.2% |
| Financial debts | 170/4 | €29,640 | €21,285 | -€8,355 | -28.2% |
| Amounts payable within one year | 42/48 | €172,088 | €208,462 | +€36,374 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €21,431 | €21,730 | +€300 | +1.4% |
| Financial debts | 43 | €105,000 | €105,000 | = | 0.0% |
| Credit institutions | 430/8 | €105,000 | €105,000 | = | 0.0% |
| Trade debts | 44 | €34,338 | €61,947 | +€27,609 | +80.4% |
| Suppliers | 440/4 | €34,338 | €61,947 | +€27,609 | +80.4% |
| Taxes, remuneration and social security | 45 | €10,198 | €19,785 | +€9,587 | +94.0% |
| Taxes | 450/3 | €5,292 | €12,299 | +€7,007 | +132% |
| Remuneration and social security | 454/9 | €4,906 | €7,485 | +€2,580 | +52.6% |
| Other amounts payable | 47/48 | €1,122 | - | -€1,122 | |
| Accrued charges and deferred income | 492/3 | €429 | - | -€429 | |
| Non-recurring operating income | 76A | €6,468 | - | -€6,468 | |
| Remuneration, social security and pensions | 62 | €21,202 | €69,320 | +€48,118 | +227% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,290 | €29,106 | +€2,816 | +10.7% |
| Other operating charges | 640/8 | €2,619 | €2,744 | +€126 | +4.8% |
| Gross operating margin | 9900 | €57,143 | €105,129 | +€47,986 | +84.0% |
| Operating profit (loss) | 9901 | €7,032 | €3,959 | -€3,073 | -43.7% |
| Financial income | 75/76B | €5 | €300 | +€295 | +6,268% |
| Recurring financial income | 75 | €5 | €300 | +€295 | +6,268% |
| Financial charges | 65/66B | €8,650 | €8,955 | +€306 | +3.5% |
| Recurring financial charges | 65 | €8,650 | €8,955 | +€306 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,613 | -€4,696 | -€3,084 | -191% |
| Income taxes | 67/77 | €148 | €151 | +€3 | +1.9% |
| Profit (loss) for the period | 9904 | -€1,761 | -€4,847 | -€3,086 | -175% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,761 | -€4,847 | -€3,086 | -175% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.